2006 Alabama Code - Chapter 3 — REGULATION AND CONTROL OF ALCOHOLIC BEVERAGES IN WET COUNTIES.

Article 1 General Provisions.

• Section 28-3-1 — Definitions.
• Section 28-3-2 — Purpose and construction of chapter generally.
• Section 28-3-3 — Applicability of provisions of chapter to ethyl alcohol intended or used for certain purposes.
• Section 28-3-4 — Provisions for maintenance of separation of financial and business interests between classes of businesses regulated by chapter.
• Section 28-3-5 — Retail dealers to furnish duplicate invoices for shipments of alcoholic beverages received from without state to board.
• Section 28-3-6 — Furnishing of statements of consignments and deliveries of alcoholic beverages to board by common carriers, contract carriers, etc.; carriers, etc., to permit examination of records by board.
• Section 28-3-7 — Persons, firms, etc., receiving, storing, selling or handling alcoholic beverages to preserve invoices, books, papers, etc., relating thereto; audit and inspection of invoices, books, etc., by board.
• Section 28-3-8 — Shipment, delivery, etc., within state of articles taxed by chapter by wholesale dealers or distributors generally; shipment, etc., of same to federal, military, etc., reservations within state by wholesale dealers or distributors.
• Section 28-3-9 — Wholesalers and distributors to file monthly reports of alcoholic beverages purchased or received.
• Section 28-3-10 — Wholesale dealers or distributors to file monthly reports as to orders of alcoholic beverages purchased by persons, firms, etc., without state.
• Section 28-3-11 — Invoices and receipts to be maintained by persons, firms, etc., selling or shipping goods, merchandise, etc., to persons, firms, etc., in another state or to federal government for army, navy or marine purposes; exemption from taxation goods purchased from Alcoholic Beverage Control Board for export to another country.
• Section 28-3-12 — Report of purchase, receipt, etc., of alcoholic beverages not having revenue, etc., stamps, crowns or lids affixed thereto.
• Section 28-3-13 — Sale within state of alcoholic liquors or beverages manufactured within states discriminating against alcoholic liquors or beverages manufactured, etc., in this state.
• Section 28-3-14 — Procedure for collection of due and unpaid taxes and penalties imposed by chapter; lien for taxes and penalties.
• Section 28-3-15 — Acquisition, dispensing, etc., of alcoholic beverages, wine, etc., for medicinal, scientific, etc., purposes by physicians, dentists, etc.; acquisition, etc., of wine for sacramental or religious purposes by ministers, pastors, etc.
• Section 28-3-16 — Advertising of alcoholic beverages.
• Section 28-3-17 — Location of state liquor store or sale of intoxicating liquors, malt beverages, wine, etc., in establishments within certain distances of grounds, etc., of state teachers colleges, eleemosynary institutions, etc.
• Section 28-3-18 — Laws as to manufacture or possession of illicit distilled liquor or apparatus for manufacture of same, etc., not repealed by chapter.
• Section 28-3-19 — Engaging in prohibited practices, refusing to permit, etc., inspections of premises, interfering with confiscation of contraband alcoholic beverages, etc., by persons, firms, etc., subject to taxes under chapter.
• Section 28-3-20 — Penalties for violations of provisions of chapter or rules and regulations of boards generally.
• Section 28-3-21 — Imposition of sentence to hard labor for county in lieu of jail sentence for violations of provisions of chapter.
• Section 28-3-22 — Remittance of part of prescribed penalties by board; board not to accept less than minimum penalties.

Article 2 Alcoholic Beverage Control Board.

• Section 28-3-40 — Composition; qualifications, appointment, term of office and bond of members; conflicts of interest of members, employees, etc., of board; suspension or removal of members; office; meetings; quorum.
• Section 28-3-41 — Compensation of board.
• Section 28-3-42 — Administrator; annual report of board to Governor as to administration of chapter; possession by officers, members, employees, etc., of board of liquor or malt or brewed beverages for personal use.
• Section 28-3-43 — Functions, powers and duties of board generally; examination of board by Examiners of Public Accounts.
• Section 28-3-44 — Lease of trucks, etc., for transportation of alcoholic beverages purchased, sold or stored by board; employment of operators of leased equipment.
• Section 28-3-45 — Supervision of sale and distribution of malt or brewed and vinous beverages; collection of licenses and taxes accruing from sale, distribution, etc., of malt and vinous beverages generally.
• Section 28-3-46 — Powers as to administration and enforcement of taxes imposed by chapter generally.
• Section 28-3-47 — Temporary closings of licensed places in municipalities during emergencies.
• Section 28-3-48 — Design and promulgation of form, etc., of stamps, crowns or lids generally; designation of same.
• Section 28-3-49 — Promulgation, amendment, etc., of regulations by board generally; introduction in evidence of regulations, etc.
• Section 28-3-50 — Promulgation of rules and regulations as to breaking of packages, affixing of stamps, inspections, etc., generally.
• Section 28-3-51 — Promulgation of rules and regulations as to affixing of stamps, crowns or lids on articles, etc., handled by persons, firms, etc., operating on interstate common carriers.
• Section 28-3-52 — Maintenance, examination and audit of books, records and accounts of board.
• Section 28-3-53 — Disposition of moneys received by board from licenses, taxes and earnings; procedure as to claims against said moneys generally.
• Section 28-3-53.1 — Delay in distribution of certain funds; use of moneys realized; distribution of funds accumulated as working capital.
• Section 28-3-53.2 — "Board" and "mark up" defined; additional mark up credited to General Fund.
• Section 28-3-54 — Refund on overpayment or erroneous payment of taxes or licenses and of prepaid taxes where loss sustained prior to sale at retail; petition.
• Section 28-3-55 — Cost of evidence fund; creation; aid in drug law enforcement; appropriation.

Article 3 State Liquor Stores.

• Section 28-3-74 — Distribution of net profits from proceeds of stores.
• Section 28-3-75 — Transfers from ABC Board operating funds; reimbursement; construction.

Article 4 Licenses.

• Section 28-3-168 — Sale of table wine by wine retailers in certain counties.

Article 5 Taxes on Sale of Malt or Brewed Beverages.

Article 5A Excise Taxes on Malt or Brewed Beverages.

• Section 28-3-183 — Definitions.
• Section 28-3-184 — Tax levied; collection; disposition of funds.
• Section 28-3-185 — Transactions between wholesalers exempt; reports.
• Section 28-3-186 — Penalties for failure to pay taxes collected, execution issued for unpaid taxes, etc.
• Section 28-3-187.1 — Exemption from labeling requirement.

Article 5B Excise Tax on Beer.

• Section 28-3-190 — Levy of tax; collection; disposition of proceeds by localities; enforcement and administration; penalties; exclusive nature of tax.
• Section 28-3-191 — Transactions between wholesalers and/or distributors exempt from article.
• Section 28-3-192 — Unlawful acts and offenses; penalties.
• Section 28-3-193 — Penalties on failure of wholesaler licensee to timely pay tax due; execution and levy; lien.
• Section 28-3-194 — County and municipal license fees.
• Section 28-3-195 — Legislative intent.
• Section 28-3-196 — Revenue loss phase-out system.
• Section 28-3-197 — Supplemental revenue loss phase-out system.
• Section 28-3-198 — Meaning of words and phrases.
• Section 28-3-199 — Repeal of certain local taxes and licenses.

Article 6 Taxes on Sale of Spirituous or Vinous Liquors.

• Section 28-3-200 — Additional 10 percent tax - Alcoholic Beverage Control Board Store Fund.
• Section 28-3-201 — Additional 10 percent tax - Alcoholic Beverage Control Board Store Fund and general welfare purposes.
• Section 28-3-202 — Additional 10 percent tax - Special Mental Health Fund and general welfare purposes.
• Section 28-3-203 — Additional five percent tax.
• Section 28-3-204 — Additional three percent tax.
• Section 28-3-205 — Additional 10 percent tax.
• Section 28-3-206 — Limitation on additional tax on collector's bottles of liquor or gift packs of wine.
• Section 28-3-207 — Exemption of sales to certificated or licensed air carrier with hub operation in state from this article.

Article 7 Tax and Identification Stamps, Crowns or Lids.

• Section 28-3-227 — Removal, restoration, etc., for use or reuse, unauthorized sale, etc., of revenue, etc., stamps, crowns or lids.
• Section 28-3-228 — Manufacture, purchase, sale, possession, etc., of reproduction or counterfeit stamps, crowns or lids.
• Section 28-3-229 — Unauthorized possession of unattached revenue stamps, crowns or lids.

Article 8 Confiscation and Sale of Contraband Goods, Merchandise, etc.

• Section 28-3-240 — Goods, etc., subject to confiscation and sale generally; procedure for confiscation and sale of goods, etc., generally.
• Section 28-3-241 — Additional beverages subject to confiscation and sale; punishment of persons having contraband beverages in their possession.
• Section 28-3-242 — Procedure for confiscation and sale of goods, etc.; nature of proceedings against goods, etc.; court proceedings for collection of tax due and assessed.
• Section 28-3-243 — Return of confiscated goods.
• Section 28-3-244 — Condemnation and delivery to board of liquors seized upon which federal tax has been paid and containers of which are unbroken or unopened.

Article 9 Miscellaneous Offenses.

Article 10 Additional State Sales Tax on Alcoholic Beverages.

• Section 28-3-280 — Additional state sales tax levied.
• Section 28-3-281 — Collection and distribution of proceeds.
• Section 28-3-282 — Use of tax proceeds.
• Section 28-3-283 — Rules and regulations.
• Section 28-3-284 — Levy of additional local taxes or fees prohibited.
• Section 28-3-285 — Article cumulative.
• Section 28-3-286 — Effective date.